Abstract

Abstract
The objective of this research is to investigate the factors that influence human
resource accounting disclosure. The human resource accounting indeks (HRADI)
methode is used to measured of human resource accounting disclosure. Human
resource accounting disclosure (HRAD) in this research is measured with Mamun
(2009) indeks. This study uses data from annual reports of 15 publicly listed real
estate companies in Indonesian Stock Exchange between the years 2012 to 2014. The
results showed real estate company in Indonesian averagely 46,4% of human
resource accounting disclosure indeks. The test results support the research
hypothesis for variable product diversification, human resource cost disclosure,
company size and profitability. Product diversification and profitability variable
does not support the research hypothesis. This is an indication that the necessary
standards for the human resource accounting disclosure. considering the human
resource is an important aspect in the success of the business.
Keywords: The human resource accounting indeks (HRADI), human resource,
human resource accounting disclosure (HRAD), human resource cost disclosure, and
real estate company.